Extension of Jurisdiction of the Administrative Review Tribunal

L. N. 64 of 2013

ADMINISTRATIVE JUSTICE ACT

(CAP. 490)

Extension of Jurisdiction of the Administrative Review Tribunal

(Fiscal Matters) Regulations, 2013

IN exercise of the powers conferred by article 21 of the

Administrative Justice Act, the Minister for Justice, Dialogue and the

Family has made the following regulations:-

The title of these regulations is the Extension of

Jurisdiction of the Administrative Review Tribunal (Fiscal Matters)

Regulations, 2013.

Amendment of Law

First Column

Second Column

Enactment

Extent of Amendment

Value Added Tax Act,

1. Item 2(1) of the Ninth Schedule shall be

substituted as follows

"(1) An appeal against an assessment shall not

be valid if

(a)

a return for the tax period to which

the assessment refers has not been delivered to the

Commissioner before the appeal is entered;

(b)

all tax payable by the appellant which

is not in dispute has not been paid;

(c)

it is not made within thirty days from

the date of the service of the notice against which

the appeal is made;

(d)

it is not made in such form and in

such manner as may be prescribed under the

Administrative Justice Act;

(e)

a payment of such fees for lodging an

appeal as may be prescribed under the

Administrative Justice Act has not been made.".

€0.09

The law specified in the First Column of the Schedule to

Amendment of

law in the

these regulations shall have effect subject to the amendments

Schedule.

specified in the Second Column thereof.